Online Information Database Access and Retrieval (OIDAR) is a category of services provided through the medium of internet and received by the recipient online without having any physical interface with the supplier of such services. Example - downloading an e-book online for payment would amount to a receipt of OIDAR services by the consumer downloading the e-book and making payment.
The Integrated Goods and Services Act defines OIDAR to mean services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention and impossible to ensure in the absence of information technology and included electronic services such as,
a) Advertisement on the internet.
b) Providing Cloud Services.
c) Providing e-books, movies, music, software and other intangibles through telecommunication networks or the internet.
d) Providing data or information, retrievable or otherwise to any person in electronic form through a computer network.
e) Digital Data Storage.
f) Online Gaming.
